A Company Uses a Process Cost Accounting System

A company uses a process cost accounting system.Its Sewing Department's beginning inventory consisted of 50,000 units (1/4 complete with respect to direct labor and overhead) .The Sewing Department started and finished 120,000 units this period.Its ending inventory consists of 40,000 units (1/4 complete with respect to direct labor and overhead) .All direct materials are added at the beginning of the process.Under the weighted-average inventory valuation method,what are the equivalent units of production for the Sewing Department for direct materials and for direct labor and overhead,respectively?

A) 210,000;120,000
B) 210,000; 180,000
C) 167,500; 167,500
D) 160,000; 162,500
E) 160,000; 167,500